TaxTMI 
TaxTMI 
Rectification of GST Orders
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....ectification of GST Orders<br> Query (Issue) Started By: - THYAGARAJAN KALYANASUNDARAM Dated:- 24-3-2025 Last Reply Date:- 22-4-2025 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Dear Experts, One of my clients had received 2 similar orders for the same year. The discrepancies and the amount of demand determined are the same in both orders. It contains different order numbers and date. ....
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.... What is the probable solution in this case? Should we go for rectification of the Orders or in case of Appeal filed, should we file 2 Appeals? Also, in case where the time limit for rectification has expired, what will be the remedy? Reply By KASTURI SETHI: The Reply: In case one SCN has been decided twice, the first Adjudication Order will be valid. Only one appeal has to file....
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....d and not two. Reply By KASTURI SETHI: The Reply: If SCN is the SAME and that SCN is adjudicated twice, the FIRST Adjudication Order is original (Order-in-Original) and the second adjudication order will be an error on the part of the Adjudicating Authority. Hence Second Order is invalid. Reply By Shilpi Jain: The Reply: Is it 2 SCNs or 2 orders? Reply By THYAGARAJAN KALYANASUNDAR....
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....AM: The Reply: both show cause notice and orders are issued twice. Each by different officer. Reply By KASTURI SETHI: The Reply: EXTRACT OF ADJUDICATION MANUAL Adjudication of the one and the same case twice: Adjudicating officers should guard against passing two formal adjudication orders on one and the same case. The legal position in this respect is that, where a matter ha....
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....s already been adjudicated by the competent authority, and another order of adjudication is passed relating to the same transaction subsequently, the second order is a nullity. The authority who undertakes the enquiry resulting in the second adjudication acts without jurisdiction. The second order being a nullity, it should be taken as not to exist at all. When the fact of such an order having bee....
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....n passed is brought to light, the records should be corrected, the order deleted from the record and the party affected informed accordingly. (Board's F.No.18/18/65-CXIV dt. 29.4.65) Reply By KALLESHAMURTHY MURTHY: The Reply: Dear Sir, There are case laws against the two parallel proceedings initiated by the department, either by two officers or otherwise. Here is a recent case....
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.... law similar to your case. The Hon'ble High Court of Karnataka has passed an Oral Order vide W.P. No. 258 of 2025 dated 24-03-2024 - 2025 (3) TMI 1316 - KARNATAKA HIGH COURT allowing the Writ Appeal and set aside both orders and directed to pass the order afresh. The Hon. Court has observed in its order as follows. "As rightly contended by learned counsel for the petitioner in relation to....
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.... the very same tax period 2019-2020 and the same subject matter in respect of the very same petitioner, both the 4th respondent, as well as the 5th respondent, have passed similar orders, under identical circumstances against the very same petitioner under Section 73(9) of the KGST Act which is impermissible in law. The case was remitted back for re-consideration afresh. Unde....
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....r these circumstances, it can be applied for rectification u/s 161 with one officer, if the time limit permits. Reply By k.lakshmipati rao: The Reply: Simultaneous/dual/parallel proceedings by two different Officers on the same matter for the same Tax period is impermissible in law as per the provisions of Section 6(2)(b) of CGST/SGST Act, [Refer High Court of Karnataka Ord....
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....ers dated 20th March 2025, in the case of M/s. Fortune Healthcare Services Vs. Asst. Commissioner (State) - 2025 (3) TMI 1309 - KARNATAKA HIGH COURT]. It is better to file a writ petition in the Jurisdiction High Court.<br> Discussion Forum - Knowledge Sharing ....